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U.S. Tax Court opinions sometimes include citations to Internet-based information. Unlike printed authority, Internet information is often not maintained at a permanent location, and a cited Web page can be changed or deleted at any time. The Court is now capturing, as closely as possible, Web pages referenced in opinions. Using the Uniform Resource Locator (URL) cited in the opinion, the Court saves a copy of the cited material as a PDF file and adds a watermark to denote the document's archived status.

Opinions are grouped by the year they were released (current year first), beginning with calendar year 2016. The opinions are listed by release date (newest to oldest). To retrieve the archived copy of the cited material, click the link below the case name in the “Case Name and Cited Material” column.

Disclaimer: This information is provided for your convenience. The U.S. Tax Court does not control or guarantee the accuracy, relevance, timeliness, or completeness of outside information. These documents and sites do not necessarily reflect the opinions, standards, or policies of the U.S. Tax Court, and the links to them are not intended to endorse any views, products and services, or organizations. The copyright for any archived material remains with the original authors and publishers. Authors of copyrighted materials linked to in this archive may have their links manually removed by contacting webmaster@ustaxcourt.gov.

   
 
24596-14L

Lindsay Manor Nursing Home, Inc.

https://www.congress.gov/bill/100th-congress/senate-bill/1774
https://www.congress.gov/bill/100th-congress/house-bill/3470

148 T.C. No. 9 03/23/2017
21021-15SL

William Henry Paynter and Elizabeth A. Paynter

https://www.fdic.gov/bank/individual/failed/sonoma.html

T.C. Summary Op. 2017-12 03/08/2017
10739-14L

Steven L. Ertelt

http://www.apwu.org/sites/apwu/files/resource-files/DM-901%20Registered%20Mail%204-10%20%281.77%20MB%29.pdf

T.C. Memo. 2017-41 03/01/2017
17784-12

Stanley Battat and Zmira Battat

https://www.ustaxcourt.gov/book/Dubroff_Hellwig.pdf
http://www.ustaxcourt.gov/rules/judicial_misconduct_or_disability/jcd_rules.pdf

148 T.C. No. 2 02/02/2017
30026-14L

Kenneth Pitner

https://web.archive.org/web/20141023021308/http://www.irs.gov/pub/irs-utl/all_states_housing_standards.pdf

T.C. Memo. 2016-237 12/29/2016
1781-15S

Daniel Binns

http://www.fns.usda.gov/snap/fy-2013-allotments-and-deduction-information

T.C. Summary Op. 2016-90 12/22/2016
25152-11

15 West 17th Street LLC, Isaac Mishan, Tax Matters Partner

http://www.regulations.gov/#!docketDetail;D=IRS-2015-0049

147 T.C. No. 19 12/22/2016
8111-12
8112-12
8113-12

Wasco Real Properties I, LLC, Gardiner Family Trust, Tax Matters Partner, et al.

http://www.merriam-webster.com/dictionary/property

T.C. Memo. 2016-224 12/13/2016
13025-08
27211-10

Boris Putanec and Jeana J. Toney

http://exchange.ariba.com/servlet/JiveServlet/previewBody/1909-102-1-2129/Arib
a%2015%20Years%20Journey%20June%202011.pdf

http://baselinescenario.com/2010/01/18/the-myth-of-ariba
http://tomtunguz.com/ariba-history
http://www.cnbc.com/id/25392542
http://money.cnn.com/1998/11/25/markets/hotstox2p
http://articles.latimes.com/2006/jul/16/business/fi-overheat16
http://www.investopedia.com/ask/answer/12/ipo-lockup-period.asp

T.C. Memo. 2016-221 12/06/2016
30638-08

Lawrence G. Graev and Lorna Graev

http://dictionary.cambridge.org/us/grammar/british-grammar/clauses-finite-and-nonfinite
https://www.treasury.gov/about/organizationalstructure/offices/General-Counsel/Pages/irs.aspx

147 T.C. No. 16 11/30/2016
22350-14

Harold P. Kupersmit

https://www.irs.gov/pub/irsprior/iw2g--2009.pdf

T.C. Memo. 2016-202 11/08/2016
12854-14L

Warren Dean

https://www.irs.gov/tax-professionals/the-truth-about-frivolous-tax-arguments-introduction

T.C. Memo. 2016-203 11/08/2016
28049-14L

Sharon L. Garrett

http://faq.usps.com/?articleId=221132

T.C. Memo. 2016-179 09/26/2016
5788-11

Cave Buttes, L.L.C., Michael Wolfe, Tax Matters Partner

http://azmemory.azlibrary.gov/cdm/about
http://azmemory.azlibrary.gov/cdm/search/collection/har/page/4

147 T.C. No. 10 09/19/2016
15572-12S

Christie M. Nawrot

http://www.irs.gov/pub/irs-prior/p1542--2006.pdf

T.C. Summary Op. 2016-50 08/31/2016
   
 
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  Last updated: March 24, 2017